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2007 (4) TMI 617 - SC - Central ExciseWhether Beta Visipreg, Visipreg Strip, Pregnancy Test Card fall as “antisera” under Chapter Heading 30.02 of CETA (according to the assessee) or whether it falls under Chapter Heading 38.22 of CETA as “diagnostic or laboratory reagent” (as contended by the Department)? Held that:- “Blood fractions” fall under Chapter Heading 30.02. Chapter Heading 30.02 refers to “blood fractions”. Merely because the medium used is latex (rubber) or paper, will not bring the items under Chapter Heading 38.22. Once an item is a “Blood Fraction” it falls under Chapter Heading 30.02. The medium is irrelevant. The medium could be paper or rubber. The configuration of the product and the function are important. In our opinion, Item Nos. 1 to 15 are “Blood Fractions”. They are “Blood Fractions” even according to the Department. In the circumstances, we classify Item Nos. 1 to 15 of Annexure B to the paper book under Chapter Heading 30.02 (CSH 3002.00).
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